HSN Code requirement: specified chemical supplies must show eight-digit HSN codes on tax invoices, tightening invoice detail obligations. The Commissioner inserted a proviso requiring registered persons to mention eight digits of the HSN Code in tax invoices for supplies listed in the Table, where the class of supply and corresponding HSN Code are specified; the Table enumerates chemical substances with their HSN Codes, with some entries marked 'As applicable.'
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Provisions expressly mentioned in the judgment/order text.
HSN Code requirement: specified chemical supplies must show eight-digit HSN codes on tax invoices, tightening invoice detail obligations.
The Commissioner inserted a proviso requiring registered persons to mention eight digits of the HSN Code in tax invoices for supplies listed in the Table, where the class of supply and corresponding HSN Code are specified; the Table enumerates chemical substances with their HSN Codes, with some entries marked "As applicable."
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